CTHIn ForceAct
A New Tax System (Luxury Car Tax) Act 1999
9‑5 Quoting9‑5 Quoting
Start here
Get a plain-English read of 9‑5 Quoting
Turn the raw legal text into a practical explanation grounded in A New Tax System (Luxury Car Tax) Act 1999.
9‑5 Quoting
(1) You are entitled to *quote your *ABN in relation to a supply of a *luxury car or an *importation of a luxury car if, at the time of quoting, you have the intention of using the car for one of the following purposes, and for no other purpose: (a) holding the car as trading stock, other than holding it for hire or lease; or (b) *research and development for the manufacturer of the car; or (c) exporting the car in circumstances where the export is *GST‑free under Subdivision 38‑E of the*GST Act. (2) However, you are not entitled to *quote unless you are *registered.